Vacation Tracker 39
Vacation Tracker 39
Version: 4
Contents Page..........................................................................................................................................2-3
VERSION CONTROL..................................................................................................................................4
Equality Statement.................................................................................................................................4-5
Due Regard......................................................................................................................................................5
THE POLICY
3.0 Introduction............................................................................................................................................7
                                                                                                                                                               2
REFERENCES AND ASSOCIATED DOCUMENTATION
                                      3
Version Control and Summary of Changes
                               Leaders responsibility
                               Added bullet points to 4.7 Responsibility of Staff
                               responsibility
                               Amended section 11.0 accrual of annual leave and
Record Card
Equality Statement
Leicestershire Partnership NHS Trust (LPT) aims to design and implement policy
documents that meet the diverse needs of our service, population and workforce,
ensuring that none are placed at a disadvantage over others.
It takes into account the provisions of the Equality Act 2010 and promotes equal
opportunities for all.
                                       4
This document has been assessed to ensure that no one receives less favourable
treatment on the protected characteristics of their age, disability, sex (gender),
gender reassignment, sexual orientation, marriage and civil partnership, race, religion
or belief, pregnancy and maternity.
In carrying out its functions, LPT must have due regard to the different needs of
different protected equality groups in their area.
This applies to all the activities for which LPT is responsible, including policy
development and review.
Due Regard
LPT must have due regard to the aims of eliminating discrimination and promoting
equality when policies are being developed. Information about due regard can be
found on the Equality page on e-source and/or by contacting the LPT Equalities
Team.
                                          5
Definitions that apply to this Policy
Agenda For Change      The NHS grading and pay system for all NHS staff except
                       doctors, dentists, and some senior managers.
Annual Leave Year      The period of time with which annual leave runs from and to
                       and should be taken within this period.
                       The annual leave year for all LPT employees runs from 01
                       April to the following 31 March.
                                          6
 1.0 Purpose of the Policy
 1.1 The purpose of this policy is to provide a uniform and equitable approach to the
     calculation, application and management of paid annual leave and paid general
     public holiday entitlements in line with the provisions set out under ‘Agenda for
     Change’ that is clear to all. This will ensure that calculation, application and
     management of annual leave and general public holidays is undertaken in a fair,
     equal and consistent approach.
 1.2 Adherence to this policy is mandatory and applies to all staff except bank
     employees and medical and dental employees, for whom separate provisions
     apply.
2.0 Summary
 2.1    This policy aims to ensure that all staff are aware of how annual leave and
        general public holidays are calculated, applied in a work setting and
        managed.
 2.2    The annual leave entitlement is set out in the Agenda for Change NHS Terms
        and Conditions of Service handbook (available on www.nhsemployers.org/)
        and is inclusive of the statutory entitlement laid down in the Working Time
        Regulations.
 2.3    This policy will be available on the Trust intranet to ensure that the current
        version is available.
3.0 Introduction
 3.2 This policy outlines the entitlement to annual leave for staff in Agenda for
     Change terms and conditions, together with information on how to manage the
     use of annual leave from an individual employee and managerial perspective.
3.3    The approval of annual leave is dependent upon the needs of the service.
       Employees must apply for their annual leave and wait for approval from the line
       manager. Line managers must consider all annual leave requests in line with
       the needs of the service before they approve the leave. This is to ensure that
       the management of annual leave is undertaken in a fair, equal and consistent
       approach.
 3.4 Local guidelines will be managed at local level in services; however they must
     also comply with the requirements of this policy.
 3.5 This policy applies to all staff under Agenda for Change terms and conditions,
     except bank employees and medical and dental employees, for whom separate
     provisions apply.
                                          Page 7
4.0 Duties within the Organisation
        •       The Trust Board has a legal responsibility for Trust policies and
                for ensuring that they are carried out effectively.
4.5 Ensuring that team managers and other management staff are given clear
    instruction about the policy arrangements so that they in turn can instruct
    staff under their direction. These arrangements will include:
            •    Ensure that their staff know how and where to access the
                 current version of this policy; via intranet.
                                            Page 8
          •   Be responsible for identifying leave entitlement and any
              amendments due to change of contracted hours and reckonable
              service.
4.8 All staff (including seconded staff) should be aware that despite the
    above responsibilities of senior staff, every member of staff has an
    individual responsibility to ensure that they:
4.10 Human Resources will be responsible for the calculation of annual leave and
     general public holidays for new appointments and providing consistent advice
     and guidance on the calculation, application and management of annual
     leave and general public holidays.
5.1   The annual leave year for all LPT employees runs from 01 April to the
      following 31 March.
6.0 Exclusions
6.1   This policy is not applicable to ‘bank’ staff and medical and dental employees,
      for who separate provisions apply.
      The basic paid annual leave provisions under ‘Agenda for Change’ in a full
      annual leave year for an employee are set out below.
                                        Page 9
7.2   The trust policy is to calculate all paid leave entitlements in hours not days for
      all employees regardless of whether employees work full-time or part time.
      This is to ensure equity between all, so that employees working variable
      hours/shifts do not receive either more or less paid leave than colleagues who
      work a fixed pattern.
7.3   As a governing principle, the number of hours taken as paid leave will equal
      the number of hours the employee would otherwise have worked.
7.4   Paid annual leave entitlements for all employees in relation to basic contracted
      working hours are set out in table 2. Hours have been rounded up to the
      nearest 0.5 decimal (i.e. to the nearest ½ hour).
7.5   In addition to paid annual leave entitlements, employees are entitled to 8 paid
      general public holidays (see table above). In the case of all part time
      employees this entitlement is pro rata to the full time allowance of 8, based on
      their basic weekly contracted hours worked. In this way, all employees have a
      fair and equitable, static entitlement rather than eligibility based solely on the
      normal days of work which would result in some part time employees never
      receiving the benefit of Bank Holidays unless they fall on their normal days of
      work.
7.6   Similarly, this calculation based on the number of basic weekly contracted
      hours removes any potential for inequity in the case of staff whose working
      days vary. Table’s 3a-h contains the Bank Holiday entitlement for all staff per
      General Public Holiday and for a full leave year. Further details pertaining to
      General Public Holidays are contained in paragraph 8.
7.9   An employee’s continuous previous service with a NHS employer will count as
      reckonable service in respect of annual leave.
7.10 In addition, aggregated NHS service, i.e. any period of time that has been
     worked in the NHS, regardless of whether or not there has been a break in
     service, will count as reckonable service for annual leave.
7.11 For purposes of aggregated service, time spent in a highly relevant role in
     organisations other than the NHS i.e. roles that are comparable in their
     function and qualification to the role for which they have applied in the trust,
     may at the discretion of the Manager (after seeking HR advice), be counted as
     aggregated service, e.g. Social Services, Independent Practitioners (General
     Practitioners, Dentists, Optometrists and Pharmacists) and their staff. Locum
     agency and bank service will not count.
                                        Page 10
7.12 Determining the length of Reckonable Service
7.14 All new members of staff will be entitled to paid annual leave in the year of
     joining the Trust, on a pro-rata basis.
7.15 Entitlement in the first year is dependent on the number of full complete
     calendar weeks worked after the date of joining and before the end of the
     annual leave year. A full complete calendar week commences from the
     Monday to the following Sunday, inclusive. Employees who commence part
     way through a week will have their annual leave calculated from the following
     Monday.
7.16 Total annual leave entitlement for part years can be calculated using Tables 2
     + 3a-h but this must be pro rata to the number of weeks remaining in the leave
     year from the date of joining. Paid annual leave is calculated based on 1/52 of
     the full year entitlement for each complete calendar week (subject to the terms
     of the paragraph above).
7.17 The General Public Holiday’s hour’s entitlement will be based on the number
     of general public Holidays remaining in the current leave year from the date of
     joining.
      Example:
                                                                            th
      A member of staff works 25 hours per week, their joining date is 24 August
      2005 and they are new to the NHS. Their leave entitlement for a full leave year
                                                                 th
      would be 135 hours (per Table 2). As they started on 24 August 2005, they
      are entitled to 18 weeks of annual leave i.e. 18/52ths of 135 hours which is
      46.7 = 47 hours annual leave. General Public Holiday hours must be added to
      this (using the relevant table from Tables 3a -h. This total will vary depending
      on the number of General Public Holidays remaining in the current leave year.
      For the purposes of this example, assume that there are 4 General Public
      Holidays remaining in the leave year. Therefore, using Table 3e, if weekly
      basic hours are 25 then 4 General Public Holidays x 5 hours per General
      Public Holidays = 20 hours. So the total leave entitlement for the part leave
                                                                 st
      year will be 47hrs +20hrs = 67 hours to be taken by the 31 December.
7.18 Entitlement on changing Contracted Hours
7.19 Where employees change their contracted hours, this will result in a re-
     calculation of their annual leave entitlement based on completed weeks on the
     new and the old contracted hours to give the full year entitlement.
                                      Page 11
         Example:
         A member of staff has less than 5 years’ service & works 37.5 hours from 05
         January 2009 and 25 hours w.e.f. 24 August 2009
      1. Calculate annual leave and bank holiday entitlement based on 37.5 hours for
         05 January 2009 – 23 August 2009.
      2. Calculate annual leave and bank holiday entitlement based on 25 hours for
         24 August 2009 to end of year.
8.1     A General Public Holiday shall be defined as a period of normal duty that starts
        within the period of 24 hours from midnight to midnight.
8.2     Employees will be entitled to all paid General Public Holidays (Bank Holidays)
        in the leave Year. All part time staff are entitled to the Bank Holidays pro rata
        to the full time allowance.
8.3      All employees are entitled to the above 8 paid General Public Holidays in the
         leave year (NB subject to paragraph 7.13). In the case of part time staff, this
         will be a proportionate number of General Public Holiday hours based on their
         basic weekly contracted hours.
8.4      Tables 3a-h identifies the actual entitlement in hours pro rata per General
         Public Holiday and for the total leave year. The total leave entitlement is
         calculated by adding their annual leave entitlement per Table 2 to the
         appropriate Bank Holiday hour’s entitlement in Tables 3a-h.
       8.5 On each and every occasion an employee takes paid time off on a General
           Public Holiday as part of their basic week, the appropriate deduction of their
                                          Page 12
      normal basic working hours for that day will be made from their total leave
      entitlement.
      Example: Employee B works 30 hours per week. They are entitled to a full
      year’s leave allowance. They would normally work 7.5 hours on a Monday and
      have over 10 years’ service. They are required to work on May Bank Holiday
      so their leave entitlement remains intact as this day has not been taken off as
      leave, under these circumstances the Bank Holiday will attract enhancements.
      They are not required to work on August Bank Holiday so 7.5 hours will be
      deducted from their total leave entitlement of 246 hours (Tables 2+3a).
8.7   It is suggested, in the case of employees who are never required to work on
      any General Public Holidays that fall on a normal working day, that at the
      beginning of the leave year, Managers and staff may find it helpful to make the
      appropriate total General Public Holidays deduction (using Table 4). Clearly,
      this deduction cannot be made if the employees’ working days vary.
8.8   It is possible that some part time employees (particularly if they work ‘fixed’
      days including Mondays) could be rostered to ‘work’ on more general public
      holidays than is allowed for under their general public holiday’s hour’s
      entitlement. Where this is the case and when the department would normally
      close, the following options are available and should be agreed with their
      manager at the commencement of each leave year (where possible) -
      a) Use hours out of their total paid leave entitlement to take the general
         public holiday as paid leave; or
      b) Use time accrued through flexitime to take the general public holiday as
         paid leave; or
      c) To not work the general public holiday and to work instead another day in
         the same week. Alternatively, this ‘additional’ day may be worked within
         four weeks following the general public holiday by agreement and subject
         to trust/service needs; or
      d) Agree with their manager which general public holidays they wish to take
         as paid leave in the year and which will be taken as unpaid leave.
                                       Page 13
8.9   To ensure flexibility and help to achieve work-life balance, the options above
      can be changed at the start of each leave year by agreement with the line
      manager.
8.10 There will be some years when as many as 10 or as few as 6 paid general
     public holidays fall within the leave year, because the Easter holidays can fall
     in March or April. When this occurs no adjustments will be made to the
     calculation of paid leave entitlements, since overall entitlements will ‘balance
     out’ between years. Each year will be treated as if 8 general public holidays fell
     within it. This arrangement has no impact when leave relating to Easter is
     actually taken but will be deducted from the leave year entitlement to which it
     applies.
8.11 The Agenda for Change terms and conditions of service provide for all
     employees, including part time workers, required to work or be on-call on a
     general public holiday to receive the appropriate payment for the duties
     undertaken and equivalent time to be taken off in lieu at plain time rates. All
     employees within the trust (excluding those in section 6 for whom separate
     provisions apply) already have their general public holiday entitlement for the
     year incorporated into their total leave entitlement for the year. This means that
     if employees are required to work on a bank holiday they have already been
     allocated the number of hours needed to take time off in lieu at a later date.
     These hours when taken should be deducted from the total leave entitlement
     for the year and recorded on the leave record card in the normal way.
9.1   The Trust expects that all employees will be provided with the opportunity to
      take all of their annual leave within the annual leave year and it is expected
      that all leave will be taken.
9.2   Employees do not have a right to carry annual leave over from one leave year
      to the next. Where, exceptionally, staff have been explicitly prevented from
      taking their leave due to service demands or for planned extended leave in the
      following year carry over up to a maximum of one working week, expressed in
      terms of contracted hours, and may be carried forward with the approval of the
      Head of Service.
9.4   Payment will not be made in lieu of annual leave not taken other than on
      termination of employment.
                                        Page 14
      the Trust will require a statement of fitness to work (or ‘fit note), employees
      cannot self-certificate.
10.2 In accordance with Agenda for Change Terms and Conditions, employees will
     not be entitled to an additional day off if sick on a General Public Holiday that
     they would otherwise have been required to work as part of their basic week.
     Under these circumstances, employees will not be paid General Public
     Holiday enhancements. Hours must be deducted from overall entitlement for
     General Public Holidays that would have been worked during a period of sick
     leave.
11.2 Employees may be entitled to annual leave and general public holidays
     during maternity/paternity/adoption and Parental leave. Please refer to the
     Maternity, Paternity, Adoption and Parental Leave Policy and Procedure for
     further details.
11.4 Employees on long term sick leave should ensure that they plan how they will
     take their accrued annual leave to ensure that it is all taken within the leave
     year. This may mean that all or a proportion of it should be taken whilst on
     sick leave. From a statutory perspective a minimum of 28 days annual leave
     (including bank holidays) must be taken each financial year (pro-rated for
     part time staff). If due to sickness a member of staff has been unable to take
                                                 st
     the minimum 28 days statutory leave by 31 March, the difference between
     28 days and leave already taken may be carried over into the next leave
     year. Guidance can be sought from your HR Advisor. Please refer to
     Appendix 10 of the Management of Ill Health Policy and Procedure for further
     details.
11.5 Employees will not be entitled to reclaim a statutory/public holiday if they are
     sick on that day.
12.1 In normal circumstances paid annual leave should be exhausted prior to any
     unpaid leave being granted.
12.2 Other forms of leave are also available dependent on the circumstances.
     Please refer to the Special Leave Policy for further details.
13.1 Annual leave should normally be taken in periods of not less than ½ a working
     day or ½ working shift, however line managers can be flexible to grant leave
     less than a ½ working shift.
13.2 In normal circumstances the maximum duration of any one period of annual
     leave will be 2 working weeks.
                                        Page 15
13.3 A longer period may be granted subject to mutual agreement.
14.1 Employees who leave the Trust will receive 1/52th of their annual leave
     entitlement per Table 2 for each completed week worked up to the date of
     leaving, less any annual leave taken plus the benefit of any outstanding Bank
     Holiday hours for Bank Holidays that have occurred in the leave year prior to
     the date of leaving (Table 4).
14.2 Where total leave taken is less than the earned total leave entitlement an
     appropriate payment will be made in the final salary by extending the date of
     termination.
14.3 Where total leave taken exceeds the earned total leave entitlement an
     appropriate deduction will be made from the final salary.
                                          Page 16
          Minimum          Evidence for       Process for      Responsible     Frequency
Ref    Requirements            Self-           Monitoring       Individual /       of
                           assessment                             Group        monitoring
                                             HR where
                                             appropriate
                                          Page 17
                                                                       Appendix 1
    The NHS will provide a universal service for all based on clinical need,
    not ability to pay. The NHS will provide a comprehensive range of
    services
                                         Page 18
Stakeholders and Consultation                                    Appendix 2
Key individuals involved in developing the document
Name                                 Designation
Nilam Daji                            Senior HR Advisor
Circulated to the following individuals for comment
Name                                 Designation
Kathryn Burt                         Head of HR (CHS)
                                     Page 19
       Due Regard Screening Template                                                                      Appendix 3
Section 1
Name of activity/proposal                          Annual Leave Policy
                                                     th
Date Screening commenced                           6 December 2016
Directorate / Service carrying out the             Human Resources and Organisational
assessment                                         Development
Name and role of person undertaking                Nilam Daji, Senior HR Advisor
this Due Regard (Equality Analysis)
Give an overview of the aims, objectives and purpose of the proposal:
AIMS: The Trust recognises that annual leave is an important part of an employees work-life
balance. The aim of this policy is to provide a uniform, consistent and equitable approach to the
calculation, application and management of paid annual leave and paid general public holiday
entitlements in line with the provisions set out under ‘Agenda for Change’ that is clear to all.
OBJECTIVES: This policy outlines the entitlement to annual leave for staff in Agenda for
Change terms and conditions, together with information on how to manage the use of annual
leave from an individual employee and managerial perspective.
Section 2
Protected Characteristic           If the proposal/s have a positive or negative impact
                                   please give brief details
Age                                Positive impact as this policy is supportive to staff who fall within
                                   the remit of the Equality Act 2010, ensuring consistency in
                                   approach for all staff irrespective of who they are.
Disability                         As above
Gender reassignment                As above
Marriage & Civil Partnership       As above
Pregnancy & Maternity              As above
Race                               As above
Religion and Belief                As above
Sex                                As above
Sexual Orientation                 As above
Other equality groups?             As above
Section 3
Does this activity propose major changes in terms of scale or significance for LPT? For example, is there a clear indication
that, although the proposal is minor it is likely to have a major affect for people from an equality group/s? Please tick
appropriate box below.
                             Yes                                             No
High risk: Complete a full EIA starting click here to        Low risk: Go to Section 4.                                  ✔
proceed to Part B
Section 4
If this proposal is low risk please give evidence or justification for how you
reached this decision:
This policy is low risk as the Trust supports all staff to take annual leave evenly throughout the leave year.
Signed by reviewer/assessor                                                                     Date       16/1/2017
Sign off that this proposal is low risk and does not require a full Equality Analysis
Head of Service Signed                                                      Date 16/1/2017
                                                             Page 20
    Appendix 4
                              LEAVE RECORD (YEAR                       )
 NAME                                                        JOB TITLE/GRADE
 BASE                                                        HOURS WORKED
OTHER LEAVE
                                             Page 21
                                     LEAVE/ABSENCE RECORD
     YEAR COMMENCING
                                               Page 22
Appendix 5
I wish to carry forward …….…. hour(s) of my annual leave entitlement to the next leave year for the
following reason*:
Signed: Date:
I certify that the above named is unable to take all their annual leave in this leave year for the
reason specified above.
Signed:                                                             Date:
(Head of Service)
* Please note:
    1. Subject to the needs of the service, up to 5 days annual leave may be carried forward on
       application and taken in the following year.
    2. Where a staff member is entitled to leave carried over from the previous leave year, the leave
       first taken in the current year shall be deemed to be that carried over until the amount of
       carried over leave is exhausted.
    3. Except in those circumstances for which special provision has been made under the, annual
       leave not taken shall not be carried over to the following year.
    4. Payment will not be made in lieu of annual leave not taken, except on termination of
       employment.
Completed forms should be sent to: The relevant Head of Service for your division
                                                 Page 23
 Table 2
                AGENDA FOR CHANGE: ANNUAL LEAVE ENTITLEMENT FOR
                   COMPLETE YEARS EXCLUSIVE OF BANK HOLIDAYS
 WEEKLY                      AFTER 5   AFTER 10     WEEKLY                  AFTER 5   AFTER 10
                   ON         YEARS     YEARS                    ON          YEARS     YEARS
   BASIC       APPOINTMENT   SERVICE   SERVICE      BASIC    APPOINTMENT    SERVICE   SERVICE
CONTRACTED                                       CONTRACTED
  HOURS          27 DAYS   29 DAYS    33 DAYS      HOURS        27 DAYS     29 DAYS   33 DAYS
     (a)            (b)       (c)        (d)          (a)          (b)         (c)       (d)
    37.5          202.5     217.5      247.5         19.0        102.5       110.0     125.5
    37.0          200.0     214.5      244.0        18.75        101.5       109.0     124.0
    36.5          197.0     211.5      241.0         18.5        100.0       107.5     122.0
    36.0          194.5     209.0      237.5         18.0         97.0       104.5     119.0
    35.5          191.5     206.0      234.5         17.5         94.5       101.5     115.5
    35.0          189.0     203.0      231.0         17.0         92.0        98.5     112.0
    34.5          186.5     200.0      227.5         16.5         89.0        95.5     109.0
    34.0          183.5     197.0      224.5         16.0         86.5        93.0     105.5
    33.5          181.0     194.5      221.0         15.5         83.5        90.0     102.5
    33.0          178.0     191.5      218.0         15.0         81.0        87.0      99.0
    32.5          175.5     188.5      214.5         14.5         78.5        84.0      95.5
    32.0          173.0     185.5      211.0         14.0         75.5        81.0      92.5
    31.5          170.0     182.5      208.0         13.5         73.0        78.5      89.0
    31.0          167.5     180.0      204.5         13.0         70.0        75.5      86.0
    30.5          164.5     177.0      201.5         12.5         67.5        72.5      82.5
    30.0          162.0     174.0      198.0         12.0         65.0        69.5      79.0
    29.5          159.5     171.0      194.5         11.5         62.0        66.5      76.0
    29.0          156.5     168.0      191.5         11.0         59.5        64.0      72.5
    28.5          154.0     165.5      188.0         10.5         56.5        61.0      69.5
    28.0          151.0     162.5      185.0         10.0         54.0        58.0      66.0
    27.5          148.5     159.5      181.5         9.5          51.5        55.0      62.5
    27.0          146.0     156.5      178.0         9.0          48.5        52.0      59.5
    26.5          143.0     153.5      175.0         8.5          46.0        49.5      56.0
    26.0          140.5     151.0      171.5         8.0          43.0        46.5      53.0
    25.5          137.5     148.0      168.5         7.5          40.5        43.5      49.5
    25.0          135.0     145.0      165.0         7.0          38.0        40.5      46.0
    24.5          132.5     142.0      161.5         6.5          35.0        37.5      43.0
    24.0          129.5     139.0      158.5         6.0          32.5        35.0      39.5
    23.5          127.0     136.5      155.0         5.5          29.5        32.0      36.5
    23.0          124.0     133.5      152.0         5.0          27.0        29.0      33.0
    22.5          121.5     130.5      148.5         4.5          24.5        26.0      29.5
    22.0          119.0     127.5      145.0         4.0          21.5        23.0      26.5
    21.5          116.0     124.5      142.0         3.5          19.0        20.5      23.0
    21.0          113.5     122.0      138.5         3.0          16.0        17.5      20.0
    20.5          110.5     119.0      135.5         2.5          13.5        14.5      16.5
    20.0          108.0     116.0      132.0         2.0          11.0        11.5      13.0
    19.5          105.5     113.0      128.5         1.5           8.0         8.5      10.0
                                                     1.0           5.5         6.0       6.5
 Formula is:      Weekly Contracted Hrs x No. of Annual Leave Days Entitlement
                                         5
                                              Page 24
Table 3a
              AGENDA FOR CHANGE: CALCULATION OF BANK HOLIDAY
                   ENTITLEMENT BASED ON 8 BANK HOLIDAYS
  WEEKLY           HOURLY           HOURLY         WEEKLY          HOURLY           HOURLY
   BASIC     ENTITLEMENT FOR    ENTITLEMENT ON       BASIC    ENTITLEMENT FOR   ENTITLEMENT ON
CONTRACTED FULL LEAVE YEAR EACH BANK HOLIDAY CONTRACTED FULL LEAVE YEAR EACH BANK HOLIDAY
   HOURS     (8 BANK HOLIDAYS)   AS IT OCCURS       HOURS     (8 BANK HOLIDAYS)  AS IT OCCURS
     (a)             (e)               (f)             (a)             (e)             (f)
    37.5            60.0               7.5           18.75           30.0             3.75
    37.0            59.0               7.4            18.5           29.5              3.7
    36.5            58.5               7.3            18.0           29.0              3.6
    36.0            57.5               7.2            17.5           28.0              3.5
    35.5            57.0               7.1            17.0           27.0              3.4
    35.0            56.0               7.0            16.5           26.5              3.3
    34.5            55.0               6.9            16.0           25.5              3.2
    34.0            54.5               6.8            15.5           25.0              3.1
    33.5            53.5               6.7            15.0           24.0              3.0
    33.0            53.0               6.6            14.5           23.0              2.9
    32.5            52.0               6.5            14.0           22.5              2.8
    32.0            51.0               6.4            13.5           21.5              2.7
    31.5            50.5               6.3            13.0           21.0              2.6
    31.0            49.5               6.2            12.5           20.0              2.5
    30.5            49.0               6.1            12.0           19.0              2.4
    30.0            48.0               6.0            11.5           18.5              2.3
    29.5            47.0               5.9            11.0           17.5              2.2
    29.0            46.5               5.8            10.5           17.0              2.1
    28.5            45.5               5.7            10.0           16.0              2.0
    28.0            45.0               5.6            9.5            15.0              1.9
    27.5            44.0               5.5            9.0            14.5              1.8
    27.0            43.0               5.4            8.5            13.5              1.7
    26.5            42.5               5.3            8.0            13.0              1.6
    26.0            41.5               5.2            7.5            12.0              1.5
    25.5            41.0               5.1            7.0            11.0              1.4
    25.0            40.0               5.0            6.5            10.5              1.3
    24.5            39.0               4.9            6.0             9.5              1.2
    24.0            38.5               4.8            5.5             9.0              1.1
    23.5            37.5               4.7            5.0             8.0              1.0
    23.0            37.0               4.6            4.5             7.0              0.9
    22.5            36.0               4.5            4.0             6.5              0.8
    22.0            35.0               4.4            3.5             5.5              0.7
    21.5            34.5               4.3            3.0             5.0              0.6
    21.0            33.5               4.2            2.5             4.0              0.5
    20.5            33.0               4.1            2.0             3.0              0.4
    20.0            32.0               4.0            1.5             2.5              0.3
    19.5            31.0               3.9            1.0             1.5              0.2
    19.0            30.5               3.8            0.5             1.0              0.1
 Formula is:     Weekly Contracted Hrs x No. of Bank Holidays Entitlement
                                           5
                                          Page 25
Table 3b
             AGENDA FOR CHANGE: CALCULATION OF BANK HOLIDAY
                  ENTITLEMENT BASED ON 7 BANK HOLIDAYS
  WEEKLY         HOURLY          HOURLY          WEEKLY         HOURLY           HOURLY
   BASIC    ENTITLEMENT FOR ENTITLEMENT ON        BASIC    ENTITLEMENT FOR   ENTITLEMENT ON
CONTRACTED REMAINING LEAVE      EACH BANK      CONTRACTED REMAINING LEAVE      EACH BANK
  HOURS       YEAR (7 BANK     HOLIDAY AS IT     HOURS       YEAR (7 BANK     HOLIDAY AS IT
     (a)       HOLIDAYS)         OCCURS             (a)       HOLIDAYS)          OCCURS
                    (e)             (f)                            (e)              (f)
    37.5           52.5             7.5           18.75           26.5             3.8
    37.0           52.0             7.4            18.5           26.0             3.7
    36.5           51.0             7.3            18.0           25.0             3.6
    36.0           50.5             7.2            17.5           24.5             3.5
    35.5           50.0             7.1            17.0           24.0             3.4
    35.0           49.0             7.0            16.5           23.0             3.3
    34.5           48.5             6.9            16.0           22.5             3.2
    34.0           47.5             6.8            15.5           21.5             3.1
    33.5           47.0             6.7            15.0           21.0             3.o
    33.0           46.0             6.6            14.5           20.5             2.9
    32.5           45.5             6.5            14.0           20.0             2.8
    32.0           45.0             6.4            13.5           19.0             2.7
    31.5           44.0             6.3            13.0           18.0             2.6
    31.0           43.5             6.2            12.5           17.5             2.5
    30.5           43.0             6.1            12.0           17.0             2.4
    30.0           42.0             6.0            11.5           16.0             2.3
    29.5           41.5             5.9            11.0           15.5             2.2
    29.0           40.5             5.8            10.5           14.5             2.1
    28.5           40.0             5.7            10.0           14.0             2.0
    28.0           39.0             5.6             9.5           13.5             1.9
    27.5           38.5             5.5             9.0           12.5             1.8
    27.0           38.0             5.4             8.5           12.0             1.7
    26.5           37.0             5.3             8.0           11.0             1.6
    26.0           36.5             5.2             7.5           10.5             1.5
    25.5           35.5             5.1             7.0           10.0             1.4
    25.0           35.0             5.0             6.5            9.0             1.3
    24.5           34.5             4.9             6.0            8.5             1.2
    24.0           33.5             4.8             5.5            7.5             1.1
    23.5           33.0             4.7             5.0            7.0             1.0
    23.0           32.0             4.6             4.5            6.5             0.9
    22.5           31.5             4.5             4.0            5.5             0.8
    22.0           31.0             4.4             3.5            5.0             0.7
    21.5           30.0             4.3             3.0            4.0             0.6
    21.0           29.5             4.2             2.5            3.5             0.5
    20.5           28.5             4.1             2.0            3.0             0.4
    20.0           28.0             4.0             1.5            2.0             0.3
    19.5           27.5             3.9             1.0            1.5             0.2
    19.0           26.5             3.8             0.5            0.5             0.1
Formula is:    Weekly Contracted Hrs X No. of Bank Holidays Entitlement
                                        5
                                         Page 26
Table 3c
            AGENDA FOR CHANGE: CALCULATION OF BANK HOLIDAY
                 ENTITLEMENT BASED ON 6 BANK HOLIDAYS
  WEEKLY         HOURLY         HOURLY        WEEKLY          HOURLY           HOURLY
   BASIC    ENTITLEMENT FOR ENTITLEMENT ON     BASIC     ENTITLEMENT FOR   ENTITLEMENT ON
CONTRACTED REMAINING LEAVE    EACH BANK     CONTRACTED REMAINING LEAVE       EACH BANK
   HOURS      YEAR (6 BANK   HOLIDAY AS IT     HOURS       YEAR (6 BANK     HOLIDAY AS IT
     (a)        HOLIDAYS)       OCCURS           (a)        HOLIDAYS)          OCCURS
                   (e)             (f)                           (e)              (f)
    37.5          45.0            7.5           18.75          22.5              3.8
    37.0          44.5            7.4           18.5           22.0              3.7
    36.5          44.0            7.3           18.0           21.5              3.6
    36.0          43.0            7.2           17.5           21.0              3.5
    35.5          42.5            7.1           17.0           20.5              3.4
    35.0          42.0            7.0           16.5           20.0              3.3
    34.5          41.5            6.9           16.0           19.0              3.2
    34.0          41.0            6.8           15.5           18.5              3.1
    33.5          40.0            6.7           15.0           18.0              3.0
    33.0          39.5            6.6           14.5           17.5              2.9
    32.5          39.0            6.5           14.0           17.0              2.8
    32.0          38.5            6.4           13.5           16.0              2.7
    31.5          38.0            6.3           13.0           15.5              2.6
    31.0          37.0            6.2           12.5           15.0              2.5
    30.5          36.5            6.1           12.0           14.5              2.4
    30.0          36.0            6.0           11.5           14.0              2.3
    29.5          35.5            5.9           11.0           13.0              2.2
    29.0          35.0            5.8           10.5           12.5              2.1
    28.5          34.0            5.7           10.0           12.0              2.0
    28.0          33.5            5.6            9.5           11.5              1.9
    27.5          33.0            5.5            9.0           11.0              1.8
    27.0          32.5            5.4            8.5           10.0              1.7
    26.5          32.0            5.3            8.0            9.5              1.6
    26.0          31.0            5.2            7.5            9.0              1.5
    25.5          30.5            5.1            7.0            8.5              1.4
    25.0          30.0            5.0            6.5            8.0              1.3
    24.5          29.5            4.9            6.0            7.0              1.2
    24.0          29.0            4.8            5.5            6.5              1.1
    23.5          28.0            4.7            5.0            6.0              1.0
    23.0          27.5            4.6            4.5            5.5              0.9
    22.5          27.0            4.5            4.0            5.0              0.8
    22.0          26.5            4.4            3.5            4.0              0.7
    21.5          26.0            4.3            3.0            3.5              0.6
    21.0          25.0            4.2            2.5            3.0              0.5
    20.5          24.5            4.1            2.0            2.5              0.4
    20.0          24.0            4.0            1.5            2.0              0.3
    19.5          23.5            3.9            1.0            1.0              0.2
    19.0          23. 0           3.8            0.5            0.5              0.1
Formula is:   Weekly Contracted Hrs X No. ofBank Holidays Entitlement
                                       5
                                        Page 27
Table 3d
            AGENDA FOR CHANGE: CALCULATION OF BANK HOLIDAY
                 ENTITLEMENT BASED ON 5 BANK HOLIDAYS
  WEEKLY         HOURLY         HOURLY        WEEKLY          HOURLY           HOURLY
   BASIC    ENTITLEMENT FOR ENTITLEMENT ON     BASIC     ENTITLEMENT FOR   ENTITLEMENT ON
CONTRACTED REMAINING LEAVE    EACH BANK     CONTRACTED REMAINING LEAVE       EACH BANK
   HOURS      YEAR (5 BANK   HOLIDAY AS IT     HOURS       YEAR (5 BANK     HOLIDAY AS IT
     (a)        HOLIDAYS)       OCCURS           (a)        HOLIDAYS)          OCCURS
                   (e)             (f)                           (e)              (f)
    37.5          37.5            7.5           18.75          19.0              3.8
    37.0          37.0            7.4           18.5           18.5              3.7
    36.5          36.5            7.3           18.0           18.0              3.6
    36.0          36.0            7.2           17.5           17.5              3.5
    35.5          35.5            7.1           17.0           17.0              3.4
    35.0          35.0              7           16.5           16.5              3.3
    34.5          34.5            6.9           16.0           16.0              3.2
    34.0          34.0            6.8           15.5           15.5              3.1
    33.5          33.5            6.7           15.0           15.0                3
    33.0          33.0            6.6           14.5           14.5              2.9
    32.5          32.5            6.5           14.0           14.0              2.8
    32.0          32.0            6.4           13.5           13.5              2.7
    31.5          31.5            6.3           13.0           13.0              2.6
    31.0          31.0            6.2           12.5           12.5              2.5
    30.5          30.5            6.1           12.0           12.0              2.4
    30.0          30.0              6           11.5           11.5              2.3
    29.5          29.5            5.9           11.0           11.0              2.2
    29.0          29.0            5.8           10.5           10.5              2.1
    28.5          28.5            5.7           10.0           10.0                2
    28.0          28.0            5.6            9.5            9.5              1.9
    27.5          27.5            5.5            9.0            9.0              1.8
    27.0          27.0            5.4            8.5            8.5              1.7
    26.5          26.5            5.3            8.0            8.0              1.6
    26.0          26.0            5.2            7.5            7.5              1.5
    25.5          25.5            5.1            7.0            7.0              1.4
    25.0          25.0              5            6.5            6.5              1.3
    24.5          24.5            4.9            6.0            6.0              1.2
    24.0          24.0            4.8            5.5            5.5              1.1
    23.5          23.5            4.7            5.0            5.0                1
    23.0          23.0            4.6            4.5            4.5              0.9
    22.5          22.5            4.5            4.0            4.0              0.8
    22.0          22.0            4.4            3.5            3.5              0.7
    21.5          21.5            4.3            3.0            3.0              0.6
    21.0          21.0            4.2            2.5            2.5              0.5
    20.5          20.5            4.1            2.0            2.0              0.4
    20.0          20.0              4            1.5            1.5              0.3
    19.5          19.5            3.9            1.0            1.0              0.2
    19.0          19. 0           3.8            0.5            0.5              0.1
Formula is:   Weekly Contracted Hrs X No. ofBank Holidays Entitlement
                                       5
                                        Page 28
Table 3e
              AGENDA FOR CHANGE: CALCULATION OF BANK HOLIDAY
                   ENTITLEMENT BASED ON 4 BANK HOLIDAYS
  WEEKLY         HOURLY            HOURLY           WEEKLY          HOURLY           HOURLY
   BASIC    ENTITLEMENT FOR ENTITLEMENT ON           BASIC     ENTITLEMENT FOR   ENTITLEMENT ON
CONTRACTED REMAINING LEAVE        EACH BANK       CONTRACTED REMAINING LEAVE       EACH BANK
  HOURS       YEAR (4 BANK       HOLIDAY AS IT      HOURS         YEAR (4 BANK    HOLIDAY AS IT
     (a)       HOLIDAYS)           OCCURS              (a)         HOLIDAYS)         OCCURS
                    (e)               (f)                               (e)             (f)
    37.5           30.0               7.5            18.75             15.0            3.8
    37.0           29.5               7.4             18.5             15.0            3.7
    36.5           29.0               7.3             18.0             14.5            3.6
    36.0           29.0               7.2             17.5             14.0            3.5
    35.5           28.5               7.1             17.0             13.5            3.4
    35.0           28.0               7.0             16.5             13.0            3.3
    34.5           27.5               6.9             16.0             13.0            3.2
    34.0           27.0               6.8             15.5             12.5            3.1
    33.5           27.0               6.7             15.0             12.0            3.0
    33.0           26.5               6.6             14.5             11.5            2.9
    32.5           26.0               6.5             14.0             11.0            2.8
    32.0           25.5               6.4             13.5             11.0            2.7
    31.5           25.0               6.3             13.0             10.5            2.6
    31.0           25.0               6.2             12.5             10.0            2.5
    30.5           24.5               6.1             12.0              9.5            2.4
    30.0           24.0               6.0             11.5              9.0            2.3
    29.5           23.5               5.9             11.0              9.0            2.2
    29.0           23.0               5.8             10.5              8.5            2.1
    28.5           23.0               5.7             10.0              8.0            2.0
    28.0           22.5               5.6              9.5              7.5            1.9
    27.5           22.0               5.5              9.0              7.0            1.8
    27.0           21.5               5.4              8.5              7.0            1.7
    26.5           21.0               5.3              8.0              6.5            1.6
    26.0           21.0               5.2              7.5              6.0            1.5
    25.5           20.5               5.1              7.0              5.5            1.4
    25.0           20.0               5.0              6.5              5.0            1.3
    24.5           19.5               4.9              6.0              5.0            1.2
    24.0           19.0               4.8              5.5              4.5            1.1
    23.5           19.0               4.7              5.0              4.0            1.0
    23.0           18.5               4.6              4.5              3.5            0.9
    22.5           18.0               4.5              4.0              3.0            0.8
    22.0           17.5               4.4              3.5              3.0            0.7
    21.5           17.0               4.3              3.0              2.5            0.6
    21.0           17.0               4.2              2.5              2.0            0.5
    20.5           16.5               4.1              2.0              1.5            0.4
    20.0           16.0               4.0              1.5              1.0            0.3
    19.5           15.5               3.9              1.0              1.0            0.2
    19.0           15.0               3.8              0. 5             0.5            0.1
Formula is:   Weekly    Contracted Hrs  X  No. of Bank  Holidays Entitlement
                                          5
                                            Page 29
Table 3f
            AGENDA FOR CHANGE: CALCULATION OF BANK HOLIDAY
                 ENTITLEMENT BASED ON 3 BANK HOLIDAYS
  WEEKLY         HOURLY         HOURLY         WEEKLY         HOURLY           HOURLY
   BASIC    ENTITLEMENT FOR ENTITLEMENT ON      BASIC    ENTITLEMENT FOR   ENTITLEMENT ON
CONTRACTED REMAINING LEAVE     EACH BANK     CONTRACTED REMAINING LEAVE      EACH BANK
  HOURS       YEAR (3 BANK    HOLIDAY AS IT     HOURS       YEAR (3 BANK    HOLIDAY AS IT
     (a)        HOLIDAYS)       OCCURS             (a)       HOLIDAYS)         OCCURS
                   (e)             (f)                            (e)             (f)
    37.5          22.5             7.5           18.75          11.5             3.8
    37.0          22.0             7.4            18.5          11.0             3.7
    36.5          22.0             7.3            18.0          11.0             3.6
    36.0          21.5             7.2            17.5          10.5             3.5
    35.5          21.5             7.1            17.0          10.0             3.4
    35.0          21.0             7.0            16.5          10.0             3.3
    34.5          20.5             6.9            16.0           9.5             3.2
    34.0          20.5             6.8            15.5           9.5             3.1
    33.5          20.0             6.7            15.0           9.0             3.0
    33.0          20.0             6.6            14.5           8.5             2.9
    32.5          19.5             6.5            14.0           8.5             2.8
    32.0          19.0             6.4            13.5           8.0             2.7
    31.5          19.0             6.3            13.0           8.0             2.6
    31.0          18.5             6.2            12.5           7.5             2.5
    30.5          18.5             6.1            12.0           7.0             2.4
    30.0          18.0             6.0            11.5           7.0             2.3
    29.5          17.5             5.9            11.0           6.5             2.2
    29.0          17.5             5.8            10.5           6.5             2.1
    28.5          17.0             5.7            10.0           6.0             2.0
    28.0          17.0             5.6            9.5            5.5             1.9
    27.5          16.5             5.5            9.0            5.5             1.8
    27.0          16.0             5.4            8.5            5.0             1.7
    26.5          16.0             5.3            8.0            5.0             1.6
    26.0          15.5             5.2            7.5            4.5             1.5
    25.5          15.5             5.1            7.0            4.0             1.4
    25.0          15.0             5.0            6.5            4.0             1.3
    24.5          14.5             4.9            6.0            3.5             1.2
    24.0          14.5             4.8            5.5            3.5             1.1
    23.5          14.0             4.7            5.0            3.0             1.0
    23.0          14.0             4.6            4.5            2.5             0.9
    22.5          13.5             4.5            4.0            2.5             0.8
    22.0          13.0             4.4            3.5            2.0             0.7
    21.5          13.0             4.3            3.0            2.0             0.6
    21.0          12.5             4.2            2.5            1.5             0.5
    20.5          12.5             4.1            2.0            1.0             0.4
    20.0          12.0             4.0            1.5            1.0             0.3
    19.5          11.5             3.9            1.0            0.5             0.2
    19.0          11.5             3.8            0.5            0.5             0.1
Formula is:    Weekly Contracted Hrs X No. ofBank Holidays Entitlement
                                       5
                                        Page 30
Table 3g
               AGENDA FOR CHANGE: CALCULATION OF BANK HOLIDAY
                    ENTITLEMENT BASED ON 2 BANK HOLIDAYS
  WEEKLY         HOURLY              HOURLY            WEEKLY           HOURLY            HOURLY
   BASIC    ENTITLEMENT FOR ENTITLEMENT ON                         ENTITLEMENT FOR    ENTITLEMENT ON
                                                        BASIC
CONTRACTED REMAINING LEAVE         EACH BANK         CONTRACTED REMAINING LEAVE         EACH BANK
   HOURS        YEAR (2 BANK        HOLIDAY AS IT                      YEAR (2 BANK     HOLIDAY AS IT
                                                       HOURS
               HOLIDAYS)             OCCURS                           HOLIDAYS)          OCCURS
     (a)                                                  (a)
                    (e)                  (f)                               (e)             (f)
    37.5           15.0                 7.5             18.75              7.5             3.8
    37.0           15.0                 7.4              18.5              7.5             3.7
    36.5           14.5                 7.3              18.0              7.0             3.6
    36.0           14.5                 7.2              17.5              7.0             3.5
    35.5           14.0                 7.1              17.0              7.0             3.4
    35.0           14.0                 7.0              16.5              6.5             3.3
    34.5           14.0                 6.9              16.0              6.5             3.2
    34.0           13.5                 6.8              15.5              6.0             3.1
    33.5           13.5                 6.7              15.0              6.0             3.0
    33.0           13.0                 6.6              14.5              6.0             2.9
    32.5           13.0                 6.5              14.0              5.5             2.8
    32.0           13.0                 6.4              13.5              5.5             2.7
    31.5           12.5                 6.3              13.0              5.0             2.6
    31.0           12.5                 6.2              12.5              5.0             2.5
    30.5           12.0                 6.1              12.0              5.0             2.4
    30.0           12.0                 6.0              11.5              4.5             2.3
    29.5           12.0                 5.9              11.0              4.5             2.2
    29.0           11.5                 5.8              10.5              4.0             2.1
    28.5           11.5                 5.7              10.0              4.0             2.0
    28.0           11.0                 5.6               9.5              4.0             1.9
    27.5           11.0                 5.5               9.0              3.5             1.8
    27.0           11.0                 5.4               8.5              3.5             1.7
    26.5           10.5                 5.3               8.0              3.0             1.6
    26.0           10.5                 5.2               7.5              3.0             1.5
    25.5           10.0                 5.1               7.0              3.0             1.4
    25.0           10.0                 5.0               6.5              2.5             1.3
    24.5           10.0                 4.9               6.0              2.5             1.2
    24.0            9.5                 4.8               5.5              2.0             1.1
    23.5            9.5                 4.7               5.0              2.0             1.0
    23.0            9.0                 4.6               4.5              2.0             0.9
    22.5            9.0                 4.5               4.0              1.5             0.8
    22.0            9.0                 4.4               3.5              1.5             0.7
    21.5            8.5                 4.3               3.0              1.0             0.6
    21.0            8.5                 4.2               2.5              1.0             0.5
    20.5            8.0                 4.1               2.0              1.0             0.4
    20.0            8.0                 4.0               1.5              0.5             0.3
    19.5            8.0                 3.9               1.0              0.5             0.2
    19.0            7.5                 3.8               0.5              0.2             0.1
Formula is:   Weekly      Contracted Hrs    X No. of Bank   Holidays Entitlement
                                             5
                                               Page 31
Table 3h
             AGENDA FOR CHANGE: CALCULATION OF BANK HOLIDAY
                  ENTITLEMENT BASED ON 1 BANK HOLIDAY
  WEEKLY         HOURLY           HOURLY           WEEKLY          HOURLY           HOURLY
   BASIC    ENTITLEMENT FOR ENTITLEMENT ON          BASIC     ENTITLEMENT FOR   ENTITLEMENT ON
CONTRACTED REMAINING LEAVE       EACH BANK       CONTRACTED REMAINING LEAVE       EACH BANK
  HOURS       YEAR (1 BANK      HOLIDAY AS IT      HOURS         YEAR (1 BANK    HOLIDAY AS IT
     (a)        HOLIDAY)          OCCURS              (a)          HOLIDAY)         OCCURS
                   (e)               (f)                              (e)              (f)
    37.5           7.5               7.5            18.75             4.0             3.8
    37.0           7.5               7.4             18.5             3.5             3.7
    36.5           7.5               7.3             18.0             3.5             3.6
    36.0           7.0               7.2             17.5             3.5             3.5
    35.5           7.0               7.1             17.0             3.5             3.4
    35.0           7.0               7.0             16.5             3.5             3.3
    34.5           7.0               6.9             16.0             3.0             3.2
    34.0           7.0               6.8             15.5             3.0             3.1
    33.5           6.5               6.7             15.0             3.0             3.0
    33.0           6.5               6.6             14.5             3.0             2.9
    32.5           6.5               6.5             14.0             3.0             2.8
    32.0           6.5               6.4             13.5             2.5             2.7
    31.5           6.5               6.3             13.0             2.5             2.6
    31.0           6.0               6.2             12.5             2.5             2.5
    30.5           6.0               6.1             12.0             2.5             2.4
    30.0           6.0               6.0             11.5             2.5             2.3
    29.5           6.0               5.9             11.0             2.0             2.2
    29.0           6.0               5.8             10.5             2.0             2.1
    28.5           5.5               5.7             10.0             2.0             2.0
    28.0           5.5               5.6              9.5             2.0             1.9
    27.5           5.5               5.5              9.0             2.0             1.8
    27.0           5.5               5.4              8.5             1.5             1.7
    26.5           5.5               5.3              8.0             1.5             1.6
    26.0           5.0               5.2              7.5             1.5             1.5
    25.5           5.0               5.1              7.0             1.5             1.4
    25.0           5.0               5.0              6.5             1.5             1.3
    24.5           5.0               4.9              6.0             1.0             1.2
    24.0           5.0               4.8              5.5             1.0             1.1
    23.5           4.5               4.7              5.0             1.0             1.0
    23.0           4.5               4.6              4.5             1.0             0.9
    22.5           4.5               4.5              4.0             1.0             0.8
    22.0           4.5               4.4              3.5             0.5             0.7
    21.5           4.5               4.3              3.0             0.5             0.6
    21.0           4.0               4.2              2.5             0.5             0.5
    20.5           4.0               4.1              2.0             0.5             0.4
    20.0           4.0               4.0              1.5             0.5             0.3
    19.5           4.0               3.9              1.0             0.2             0.2
    19.0           4.0               3.8              0. 5            0.1             0.1
Formula is:   Weekly   Contracted Hrs  X  No. of Bank  Holidays Entitlement
                                         5
                                           Page 32
Table 4
Page 33